Alan D. MacLean and Francis D. MacLean v. United States

This is an action for the refund of federal estate taxes. The question involved in this case is the includability in decedent’s gross estate of the value of the corpus of a certain trust.

The district court had jurisdiction of this matter under Title 28 U.S.C.A. § 1346 (a) (1). Notice of appeal was timely filed, and jurisdiction is conferred on this Court by Title 28 U.S.C.A. § 1291 .

The findings of fact of the district court were based upon the pleadings, stipulation of facts, and the exhibits attached thereto, concerning which there is no dispute between the parties.

The appellants are the executors of the estate of Elizabeth Beatrice Maclean, deceased, who died testate on February 20, 1954. The appellants as executors filed an estate tax return showing no tax due and payable. Thereafter the district director of internal revenue assessed a deficiency of $69,045.27. The amount of the deficiency plus interest in the amount of $8,630.66, or a total of $77,675.93, was paid by the appellants. A claim for refund of the amount paid was filed and rejected, which resulted in the institution of the present action. Following the trial based upon the pleadings, stipulations of fact and…